3. Bell Industries is preparing its master budget for 2021. Relevant data pertaining to its sales budget are as follows: Sales for the year are expected to total 200,000 units. Quarterly sales are 25%, 30%, 15%, and 30%, respectively. The sales price is expected to be $2.10 per unit for the first quarter and then be increased to $2.20 per unit in the second quarter. Instructions Prepare a sales budget for 2021 for Bell Industries